718.50
Member or employee of Ohio general assembly and certain judges excluded from tax.

(A)
No municipal corporation other than the municipal
corporation of residence shall levy a tax on the income of any member or
employee of the Ohio general assembly including the lieutenant governor which
income is received as a result of services rendered as such member or employee
and is paid from appropriated funds of this state.

(B)
No
municipal corporation other than the municipal corporation of residence and the
city of Columbus shall levy a tax on the income of the chief justice or a
justice of the supreme court received as a result of services rendered as the
chief justice or justice. No municipal corporation other than the municipal
corporation of residence shall levy a tax on the income of a judge sitting by
assignment of the chief justice or on the income of a district court of appeals
judge sitting in multiple locations within the district, received as a result
of services rendered as a judge.

Renumbered from § 718.04 and amended
by 130th General Assembly File No.
TBD, HB 5, §1, eff.
3/23/2015,
applicable to municipal taxable years beginning on or after
1/1/2016.